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Smith v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 21559-21 (U.S.T.C. Nov. 15, 2022)

Opinion

21559-21

11-15-2022

CHRISTOPHER JOSEPH SMITH & TONYA L. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Maurice B. Foley Judge

On November 3, 2022, the Court filed respondent's Motion to Dismiss for Lack of Jurisdiction as to Tonya L. Smith upon the ground that no notice of deficiency authorized by I.R.C. § 6212 was mailed to petitioner Tonya L. Smith with respect to 2018. Petitioners have no objection to the motion. Upon due consideration, it is

ORDERED that respondent's above-referenced motion is granted, and this case is dismissed for lack of jurisdiction as to petitioner Tonya L. Smith. It is further

ORDERED that the caption of this case is amended to read, "Christopher Joseph Smith, Petitioner, v. Commissioner of Internal Revenue, Respondent".


Summaries of

Smith v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 21559-21 (U.S.T.C. Nov. 15, 2022)
Case details for

Smith v. Comm'r of Internal Revenue

Case Details

Full title:CHRISTOPHER JOSEPH SMITH & TONYA L. SMITH, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 15, 2022

Citations

No. 21559-21 (U.S.T.C. Nov. 15, 2022)